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Michigan Compiled Laws Complete Through PA 119 of 2022

Senate: Adjourned until Wednesday, July 20, 2022 10:00:00 AM

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Act 410 of 2012
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Act 410 of 2012

AN ACT to levy specific taxes on certain nonferrous metallic minerals on certain taxpayers in this state; to provide for the levy, collection, and administration of the specific tax; to provide certain reporting requirements; to provide for certain penalties; to provide certain exemptions, credits, and refunds; and to provide for the distribution of the specific tax.

History: 2012, Act 410, Imd. Eff. Dec. 20, 2012

The People of the State of Michigan enact:

Section 211.781SectionShort title.
Section 211.782SectionDefinitions.
Section 211.783SectionMineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption.
Section 211.784SectionMinerals severance tax; levy; other tax exemptions; rate; computation of taxable mineral value; payment; transfer or purchase of mineral; tax credit for open mines opened between January 1, 2011 and June 30, 2013; first year of tax levy.
Section 211.785SectionPreparation and submission of report by taxpayer.
Section 211.786SectionMineral-producing property; determination by department; notification that property no longer mineral-producing property; notification; list to be provided by state geologist; notice of ceased operations.
Section 211.787SectionRecord to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals.
Section 211.788SectionRules.
Section 211.789SectionMinerals severance tax; allocation by department; collection by local tax collecting unit; distribution; report of collections and distributions; remittance of portion to department for deposit in rural development fund; modification so that distributions to school districts, this state, and local governmental units not reduced; provisions applicable to open mines opened between January 1, 2011 and June 30, 2013.
Section 211.790SectionRestraining order.
Section 211.791SectionAdministration of tax by department.
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